§ 19703
48 words·~1 min read·
/ca/revenue-and-taxation-code/19703A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied.